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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 No. 2691 URL: https://www.bailii.org/uk/legis/num_reg/2005/20052691.html |
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Made | 26th September 2005 | ||
Laid before the House of Commons | 3rd October 2005 | ||
Coming into force | 6th April 2006 |
(3) In paragraph (2)—
(b) for Statements A, B and C substitute—
Statement B: that the employee is not receiving a retirement pension or an occupational pension and since the preceding 6th April—
Statement C: that the employee either has another employment (which is continuing) or is in receipt of a retirement pension or an occupational pension."; and
(4) After paragraph (2) insert—
(2B) To the extent that the information contained in it relates to the employee, the employer must verify the content of a Form P46 before it is delivered.
(2C) If, despite the requirements of paragraphs (2) to (2B), a Form P46 is sent or delivered to an officer of Revenue and Customs without the requirements of those paragraphs being satisfied, the employer must deduct tax at the basic rate from the employee's earnings.".
(5) For paragraph (3) substitute—
Amendment of regulation 47
4.
—(1) Amend regulation 47 as follows.
(2) For the heading substitute—
(3) For paragraph (1) substitute—
Amendment of regulation 48
5.
—(1) Amend regulation 48 as follows.
(2) For the heading substitute—
(3) In paragraph (1) omit "only".
Amendment of regulation 49
6.
—(1) Amend regulation 49 (Form P 46 cases: other new employees) as follows.
(2) For the heading substitute—
Amendment of regulation 57
7.
—(1) Amend regulation 57 (information to be provided in form P46: non UK resident pension payee) as follows.
(2) For paragraph (3) substitute—
Amendment of regulation 58
8.
—(1) Amend regulation 58 (information to be provided in form P46: UK resident pension payee for whom code not known) as follows.
(2) For paragraph (4) substitute—
Amendment of regulation 74
9.
—(1) Amend regulation 74 (annual return of payments not liable to deduction of tax (Form P38A)) as follows.
(2) In paragraph (4)(b) for "(or both) apply" substitute "applies".
David Varney
Helen Ghosh
Two of the Commissioners for Her Majesty's Revenue and Customs
26th September 2005
[3] 1999 c. 16. The functions of the Commissioners of Inland Revenue ("the former Commissioners") were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.back
© Crown copyright 2005